inter vivos gift definition

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18 documents for inter vivos gift definition

- Chapter 2 - Budget Implementation Act, 2009
... minor tax amendments relating to interprovincial allocation of corporate taxable income, the Wage E...Definitions ESTABLISHMENT 3. Transition Office 4. President 5.... Subsections (1) and (2) apply in respect of gifts made after June 2008. 30. (1) Subsection 111(8) of... to in subsection (1.1), (a) an inter vivos trust (in this section referred to as the 'amateur...
- Canada Gazette Nbr. 604, May 05, 2009
- Part III - Acts of Parliament
- Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136 (2012)
... Lynn Factor Charitable Foundation, is an inter vivos trust that was settled by Mr. Sheldon Inwenttash for the purpose of making gifts to Canadian registered charities. It is a charitab..., for the purpose of this appeal, the definition is: “public foundation” means a charitable ...
- Federal Court of Appeal
- Chapter 35 - Budget And Economic Statement Implementation Act, 2007
... with respect to certain cross-border interest payments;. (o) prevents double deductions of inter...Definitions PURPOSE 3. Purpose MINISTER 4. Designation of Mini...(i) the disposition is the making of a gift to a qualified donee of a share, debt obligation o... a testamentary trust or under an inter vivos trust that is deemed to be in existence by section...
- Canada Gazette Nbr. 3, January 18, 2008
- Part III - Acts of Parliament
- Financial Administration Act

- NRT Alert: Finance Releases Revised Non-Resident Trust Legislation
... business organizations and other interested parties. In particular, the legislation confirms, ... at a "non-resident time".20 Unlike the definition of "resident contributor" which requires that the ..., the prospective immigrant would make a gift of the preferred shares of Holdco to the NRT. Ac... 5. For an inter vivos trust that is not terminated during a taxation yea...
- Mondaq Business Briefing
- Canada Law Articles in English
- Royal Trust Co. v. Tucker, [1982] 1 S.C.R. 250 (1982)
...and. H. Clark Holden Intervener. File No.: 15949. 1981: February 12; 1982: Februar... in favour of secondary beneficiaries not a gift in contemplation of death-Civil Code, arts. 754, 7... to enable individuals to do by gift inter vivos what it was already possible to do in part by will...] In short, this article contains a definition: the gift which is declared to be void is one whic...
- Supreme Court of Canada
- Canada (Procureur Général) c. Constance St Hilaire, 2001 CAF 63 (2001)
...Les définitions et les contenus d'homicide diffèrent. Je remarque..., dont il faut tenir compte dans l'interprétation du paragraphe 620 1 o du Code civil du Québec . C... . Art. 1836. Gifts inter vivos may be revoked on account of ingratitu...
- Cour d'appel fédérale
- Chapter 28 - Budget Implementation Act, 2008
... is properly targeted, effective for gifts made after June, 2008; and (m) modifies the provin... Insurance Financing Board Act INTERPRETATION 2. Definitions ESTABLISHMENT OF THE BOARD 3. Board... care trust, an employee trust, an inter vivos trust deemed by subsection 143(1) to exist in resp...
- Canada Gazette Nbr. 2, July 24, 2008
- Part III - Acts of Parliament
- Canada (Procureur général) v. Assh, 2006 CAF 358 (2006)
... would be contrary to the Conflict of Interest and Post-Employment Code for the Public Service (O... of economic benefit, other than incidental gifts, customary hospitality, or other benefits of nomin... takes the form of a testamentary or inter vivos gift is not determinative. While supporting the de... is it my intention to attempt such a definition. Relationships between an employee and a present o...
- Federal Court of Appeal
- Canada (Attorney General) v. Assh, 2006 FCA 358 (2006)
... would be contrary to the Conflict of Interest and Post-Employment Code for the Public Service (O... of economic benefit, other than incidental gifts, customary hospitality, or other benefits of nomin... takes the form of a testamentary or inter vivos gift is not determinative. While supporting the de... is it my intention to attempt such a definition. Relationships between an employee and a present o...
- Federal Court of Appeal
- Chartier v. Chartier, [1999] 1 S.C.R. 242 (1999)
... law -- Divorce -- Maintenance -- Interpretation of "child of the marriage" -- Child raised in fami.... . . (2) For the purposes of the definition "child of the marriage" in subsection (1), a child... schoolmaster-pupil relationships, wills and gifts . . ., at another time. Alison Diduck, in "Carigna... loco parentis existed at the time the inter vivos benefit was conferred. It is entirely possible tha...
- Supreme Court of Canada